https://www.taxtmi.com/caselaws?id=425901 The High Court directed that notices issued under Section 148 should be treated as show-cause notices under Section 148A, following the Supreme Court judgment in Union of India v. Ashish Agarwal. Assessing officers were instructed to provide information and material to Assessees within two weeks. The judgment allowed for dispensing with the requirement of prior approval under Section 148A(a) for notices issued under the unamended Act from 01.04.2021 onwards. Proceedings were to continue in accordance with the Supreme Court's directions, ensuring compliance with recent judicial interpretations of the Income Tax Act. en-us Fri, 08 Jul 2022 00:00:00 +0530 Tue, 02 Aug 2022 13:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425901 The High Court directed that notices issued under Section 148 should be treated as show-cause notices under Section 148A, following the Supreme Court judgment in Union of India v. Ashish Agarwal. Assessing officers were instructed to provide information and material to Assessees within two weeks. The judgment allowed for dispensing with the requirement of prior approval under Section 148A(a) for notices issued under the unamended Act from 01.04.2021 onwards. Proceedings were to continue in accordance with the Supreme Court's directions, ensuring compliance with recent judicial interpretations of the Income Tax Act. Case-Laws Income Tax Fri, 08 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425901